MOHAMMED IQBAL KHAN,MUMBAI vs. ACIT CIRCLE 22 (2), MUMBAI
| आयकर अपीलीय अिधकरण ायपीठ, मुंबई |
IN THE INCOME TAX APPELLATE TRIBUNAL
“F” BENCH, MUMBAI
BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT
&
SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER
I.T.A. No. 3131 & 3132/Mum/2025
Assessment Year: 2013-14 & 2014-15
Mohammad Iqbal Khan
101, Moru Sadan
Swami Vivekananda Road
Santa Cruz
Mumbai- 400054
[PAN: ACDPK8308C]
Vs
ACIT, Circle – 22(2)
अपीलाथ/ (Appellant)
यथ/ (Respondent)
Assessee by :
None
Revenue by :
Ms. Kavita Kaushik, Sr. D/R
सुनवाई की तारीख/Date of Hearing : 16/06/2025
घोषणा की तारीख /Date of Pronouncement: 18/06/2025
आदेश/O R D E R
PER NARENDRA KUMAR BILLAIYA, AM:
I.T.A. No. 3131 & 3132/Mum/2025 are two separate appeals by the assessee preferred against two separate orders dt.
04/03/2025 by NFAC, Delhi [hereinafter “the ld. CIT(A)”]
pertaining to AY 2013-14 and 2014-15. 2. Since common grievance is involved in both the appeals, they were heard together and are disposed off by this common order for the sake of convenience and brevity.
3. None appeared on behalf of the assessee in spite of notices. We decided to proceed ex-parte. The ld. D/R was heard at length. Case records carefully perused.
I.T.A. No. 3131 & 3132/Mum/2025
The entire quarrel revolves around the addition on account of commission income in respect of credits and in AY 2013-14 on account of investment in M/s. Excel Metal Processors Pvt. Ltd. 4.1. When the additions were challenged before the ld. CIT(A), the ld. CIT(A) dismissed the appeals for want of documentary evidence and explanations. We are of the considered view that since no period of limitation applies to the ld. CIT(A), the ld. CIT(A) should have given a reasonable and adequate opportunity of being heard to the assessee. 5. We restore the quarrel to the file of the ld. CIT(A). The assessee is directed to attend the appellate proceedings and furnish all the necessary details/explanations along with documentary evidence in support of its challenge to the additions and the ld. CIT(A) is directed to decide the issues afresh after affording sufficient opportunity of being heard to the assessee. 6. In the result, appeals of the assessee are allowed for statistical purposes. Order pronounced in the Court on 18th June, 2025 at Mumbai. (SAKTIJIT DEY) ACCOUNTANT MEMBER
Mumbai, Dated 18/06/2025
*SC SrPs
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*SC SrPs
I.T.A. No. 3131 & 3132/Mum/2025
आदेश की ितिलिप अेिषत /Copy of the Order forwarded to :
अपीलाथ / The Appellant 2. थ / The Respondent 3. संबंिधतआयकरआयु! / Concerned Pr. CIT 4. आयकरआयु! ) अपील ( / The CIT(A)- 5. िवभागीय ितिनिध ,आयकर अपीलीय अिधकरण, मुंबई /DR,ITAT, Mumbai, 6. गाड% फाई/ Guard file.
आदेशानुसार/ BY ORDER